Journals / Muhasebe ve Denetime Bakış / 2026 / Sayı: 30

STORAGE COSTS IN RESPECT TO ACTIVITY BASED COST ON THE LOGISTIC CHAIN AND A CASE STUDY

LOJİSTİK ZİNCİRİNDE FAALİYET TABANLI MALİYETLEME YÖNTEMİNE GÖRE DEPOLAMA MALİYETLERİVE BİR ÖRNEK UYGULAMA

Sinan Aslan(Marmara Üniversitesi,İ.İ.B.F.İşletme Bölümü,Muhasebe ve Finansman Anabilim Dalı Öğretim Üyesi)
Pages
69–88
Publication Date
2010-01-01
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Logistics is the collection of activities associated with acquiring,moving,storing and delivering supply chain commodities.Storage is an essential link in the supply chain and is the major cost component of supply chain..The critical issue is to reduce the storage cost.This study focused on storage of warehoused items.The mainobjectives are to evaluate the activity based storage environment.Most of the research paper dealing with activity-based costing have their focus on manufactoring operations,although the approach can be applicable acrossthe spectrum of company function.This paper dicusses activity based costing in context with storage logisticsmanagement.Also,in this paper,the key components of storage logistics and the role of the storage logistics inthe supply chain management are discussed.The procedure of calculating activity-based cost of a storage warehouse in a case-company is presented in detail

📌 3 Key Takeaways

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Objective & Hypothesis:Logistics is the collection of activities associated with acquiring,moving,storing and delivering supply chain commodities.Storage is an essential link in the supply chain and is the major cost component of supply chain..The critical issue is to reduce the storage cost.This study focused on storage of warehoused items.The mainobjectives are to evaluate the activity based storage environment.Most of the research paper dealing with activity-based costing have their focus on manufactoring operations,although the approach can be applicable acrossthe spectrum of company function.This paper dicusses activity based costing in context with storage logisticsmanagement.Also,in this paper,the key components of storage logistics and the role of the storage logistics inthe supply chain management are discussed.The procedure of calculating activity-based cost of a storage warehouse in a case-company is presented in detail
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Key Findings & Data:Logistics is the collection of activities associated with acquiring,moving,storing and delivering supply chain commodities.Storage is an essential link in the supply chain and is the major cost component of supply chain..The critical issue is to reduce the storage cost.This study focused on storage of warehoused items.The mainobjectives are to evaluate the activity based storage environment.Most of the research paper dealing with activity-based costing have their focus on manufactoring operations,although the approach can be applicable acrossthe spectrum of company function.This paper dicusses activity based costing in context with storage logisticsmanagement.Also,in this paper,the key components of storage logistics and the role of the storage logistics inthe supply chain management are discussed.The procedure of calculating activity-based cost of a storage warehouse in a case-company is presented in detail
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Conclusion & Impact:Logistics is the collection of activities associated with acquiring,moving,storing and delivering supply chain commodities.Storage is an essential link in the supply chain and is the major cost component of supply chain..The critical issue is to reduce the storage cost.This study focused on storage of warehoused items.The mainobjectives are to evaluate the activity based storage environment.Most of the research paper dealing with activity-based costing have their focus on manufactoring operations,although the approach can be applicable acrossthe spectrum of company function.This paper dicusses activity based costing in context with storage logisticsmanagement.Also,in this paper,the key components of storage logistics and the role of the storage logistics inthe supply chain management are discussed.The procedure of calculating activity-based cost of a storage warehouse in a case-company is presented in detail
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Depolama maliyetleri · faaliyet tabanlı maliyetleme · Storage costs

Abstract

Logistics is the collection of activities associated with acquiring,moving,storing and delivering supply chain commodities.Storage is an essential link in the supply chain and is the major cost component of supply chain..The critical issue is to reduce the storage cost.This study focused on storage of warehoused items.The mainobjectives are to evaluate the activity based storage environment.Most of the research paper dealing with activity-based costing have their focus on manufactoring operations,although the approach can be applicable acrossthe spectrum of company function.This paper dicusses activity based costing in context with storage logisticsmanagement.Also,in this paper,the key components of storage logistics and the role of the storage logistics inthe supply chain management are discussed.The procedure of calculating activity-based cost of a storage warehouse in a case-company is presented in detail

Özet

Lojistik kavramı,tedarik zinciri sürecinde ürünlerin temini,taşınması,depolanması ve dağıtımı faaliyetlerinin birbütününü oluşturur.Depolama ise,tedarik zincirinin temel bir hattı olup tedarik zincirinin en önemli maliyet unsurudur.Temel sorun bu maliyetlerin düşürülmesidir.Bu çalışmanın esas amacı,faaliyete dayalı depolama maliyetlerini değerlendirmektir.Faaliyet tabanlı maliyetleme ile ilgili bir çok araştırma imalat işlemleri üzerindeodaklanmasına rağmen,burada söz konusu yaklaşım geniş bir firma faaliyetleri yelpazesi üzerinde uygulanmaktadır.Bu çalışma,depolama lojistiği yönetimi kapsamında faaliyet tabanlı maliyetleme üzerinde uygulamaya yönelik bir araştırmayı içermektedir.Çalışmada depolama lojistiğinin anahtar unsurları ve tedarik sürecinde depolama lojistiğinin rolü incelenmektedir.Ayrıca çalışmada örnek bir işletmenin faaliyet tabanlı depolama maliyetinin hesaplanmasına ayrıntılı olarak yer verilmektedir

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Cite This Article

Aslan, S., Varol, N. B. (2010). STORAGE COSTS IN RESPECT TO ACTIVITY BASED COST ON THE LOGISTIC CHAIN AND A CASE STUDY. Muhasebe ve Denetime Bakış, Sayı: 30, 69–88. https://ajindex.com/articles/692516

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